Missouri Revised Statutes













Chapter 104

Retirement of State Officers and Employees

←104.470

Section 104.480.1

104.490→

August 28, 2015

Records of board--financial report--office at Jefferson City--seal--audit of accounts, requirements.

104.480. 1. The board shall keep a complete record of all its

proceedings, which shall be open at all reasonable hours to the inspection

of any member.



2. A statement covering the operations of the system for the year,

including income and disbursements, and of the financial condition of the

system at the end of the year, showing the actuarial valuation and

appraisal of its assets and liabilities, as of July first, shall each year

be delivered to the governor of Missouri and be made readily available to

the members.



3. The principal office of the system shall be in Jefferson City.

The system shall have a seal bearing the inscription "Missouri State

Employees' Retirement System", which shall be in the custody of its

director. The courts of this state shall take judicial notice of the seal;

and all copies of records, books, and written instruments which are kept in

the office of the system and are certified by the director under the seal

shall be proved or admitted in any court or proceeding as provided by

section 109.130.



4. The board shall arrange for annual audits of the records and

accounts of the system by a certified public accountant or by a firm of

certified public accountants.



(L. 1957 p. 706 § 11, A.L. 1973 S.B. 53, A.L. 1987 H.B. 713, A.L. 2013

H.B. 116)





1991



1991



104.480. 1. The board shall keep a complete record of all its

proceedings, which shall be open at all reasonable hours to the inspection of

any member.



2. A statement covering the operations of the system for the year,

including income and disbursements, and of the financial condition of the

system at the end of the year, showing the actuarial valuation and appraisal

of its assets and liabilities, as of July first, shall each year be delivered

to the governor of Missouri and be made readily available to the members.



3. The principal office of the system shall be in Jefferson City. The

system shall have a seal bearing the inscription "Missouri State Employees'

Retirement System", which shall be in the custody of its director. The

courts of this state shall take judicial notice of the seal; and all copies

of records, books, and written instruments which are kept in the office of

the system and are certified by the director under the seal shall be proved or

admitted in any court or proceeding as provided by section 109.130.



4. The board shall arrange for annual audits of the records and accounts

of the system by a certified public accountant or by a firm of certified

public accountants. The state auditor shall examine such audits at least

once every three years and report to the board and the governor.



Top



Missouri General Assembly



Copyright © Missouri Legislature, all rights reserved.